Download Portfolio agency name - Department of Health

User Guide
USER GUIDE
TO THE
HEALTH AND AGEING
PORTFOLIO BUDGET
STATEMENTS
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USER GUIDE
Purpose of the Health and Ageing Portfolio Budget Statements
The purpose of the 2010-11 Health and Ageing Portfolio Budget Statements
(PB Statements) is to inform Senators and Members of Parliament of the proposed
allocation of resources to Government outcomes by agencies within the portfolio.
Agencies receive resources from the annual appropriations acts, special appropriations
(including standing appropriations and special accounts), and revenue from other sources.
A key role of the PB Statements is to facilitate the understanding of proposed annual
appropriations in Appropriation Bills No. 1 and No. 2 2010-11 (or Appropriation Bill
[Parliamentary Departments] No. 1 2010-11 for the parliamentary departments). In this
sense the PB Statements are Budget related papers and are declared by the Appropriation
Acts to be ‘relevant documents’ to the interpretation of the Acts according to section 15AB
of the Acts Interpretation Act 1901.
The PB Statements provide information, explanation and justification to enable Parliament
to understand the purpose of each outcome proposed in the Bills.
The Portfolio Budget Statements also contribute to, and support, organisation development
and performance in the portfolio agencies by identifying the Government’s key strategic
priorities for the year ahead. In addition, the Portfolio Budget Statements are used by the
Department of Health and Ageing and the portfolio agencies to align their annual business
plans and performance reporting with the Government’s strategic priorities.
As required under section 12 of the Charter of Budget Honesty Act 1998, non-general
government sector entities are not consolidated into the Commonwealth general
government sector fiscal estimates and accordingly, these entities are not reported in the
PB Statements.
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Structure of the Portfolio Budget Statements
The 2010-11 Portfolio Budget Statements are consistent with the format and structure used
in 2009-10.
The 2010-11 Health and Ageing Portfolio Budget Statements are presented in three
sections, aligned in several ways to the Budget Papers, as outlined below.
User Guide
An introduction, explaining the purpose of the Health and Ageing Portfolio Budget Statements, the structure of
the document, and styles and conventions used.
Portfolio Overview
A brief high-level overview outlining the Portfolio’s responsibilities, structure and outcomes, and the resources
available.
Agency Resources and Planned Performance (Budget Statements)
For each Portfolio agency (including the Department of Health and Ageing), a Budget Statement is presented
in three sections:
Part
Description
Section 1: Overview
and Resources
This section includes up to four components (where applicable):
• 1.1: Agency Overview;
• 1.2: Agency Resources;
• 1.3: Budget Measures; and
• 1.4: Transition from Outcomes and Outputs to Outcomes and Programs.
The intention of this section is to provide readers with an overview of the
functions and responsibilities of the agency, the resources available, and where
applicable, Budget measures in summary form.
• The Agency Overview identifies the major ongoing and new functions of the
agency, and any significant challenges that will impact on the agency’s
performance against its Outcome(s) over the medium-term.
• The Agency Resource statement illustrates all available resources over the
Budget year, including annual and special appropriations, and special account
aggregates.
• The Budget Measures highlight new Government decisions taken since the
tabling of the last set of appropriation bills, generally at Additional Estimates.
It includes measure titles and estimates for the current year (2009-10), the
Budget year (2010-11) and forward years (2011-14). The information is to
reflect the information covered in Budget Paper No.2, with the Outcome and
Program against which the measures are to be pursued included to improve
cross-referencing.
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Section 2: Outcomes
and Planned
Performance
This section includes two components:
• Outcome reporting; and
• Program reporting.
The intention of this section is to provide readers with details of the agency’s
Outcomes and Programs, its resourcing, deliverables and key performance
indicators.
• Outcome reporting: outlines the strategies the agency will implement over the
Budget and forward years to achieve the intended results specified in the
respective Outcome Statement, including major projects and initiatives. The
Outcome Budgeted Expenses and Resource statement provides an overview of
the total expenses for the Outcome by Program.
• Program reporting: focuses on the objective of the Program, its resourcing, the
deliverables it produces and the key performance indicators of its progress.
The distinction between the production of deliverables and the measurement
of the key performance indicators is to split the reporting of agency activities
from the results and impacts. The aim of Program reporting is to improve the
transparency of Government spending and performance, as Programs represent
the primary means by which agencies address and achieve Government
Outcomes.
Section 3:
Explanatory Tables
and Budgeted
Financial Statements
This section includes two components:
• 3.1: Explanatory Tables; and
• 3.2: Budgeted Financial Statements.
The intention of this section is to provide readers with financial accounting
information about the agency’s operations over the Budget and three forward
years. It also provides a reconciliation between total agency resources and
Outcome attribution, and indicates the planned movements in administered funds,
special account flows and Indigenous expenditure.
Reporting requirements for budgeted financial statements differ between agencies
(for example, according to whether the agency participates in administered
transactions). Therefore, not all agencies are required to report against all
schedules.
The budgeted financial statements contain the estimates prepared in accordance
with the requirements of the Government’s financial budgeting and reporting
framework, including the principles of the Australian Accounting Standards and
Interpretatations issued by the Australian Accounting Standards Board (AASB),
as well as Finance Minister Orders (FMOs). They show the planned financial
performance for the 2010-11 Budget year and each of the forward years from
2011-12 to 2013-14. The statements also include the estimated actual for 2009-10
for comparative purposes.
Glossary
Explains key terms.
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Appropriations in the Accrual Budgeting Framework
In the accrual budgeting framework, separate annual appropriations are provided for:
•
departmental appropriations: representing the Government’s contribution to the net cost
of services;
•
departmental capital appropriations: for investments by the Government for either
additional equity or loans to agencies or payments from previous year accrued revenue;
•
administered expense appropriations: for the estimated administered expenses relating
to an existing outcome, a new Outcome or a Specific Purpose Payment to the states and
territories; and
•
administered capital appropriations: for increases in administered equity through
funding non-expense administered payments.
Special appropriations fund the majority of payments from the Consolidated Revenue Fund
(especially those that are entitlement driven or involve transfers to State and Territory
Governments). The appropriation framework is discussed further in the introduction to
Budget Paper No. 4, Agency Resourcing 2010-11.
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